Payments to Non-US Individuals and Entities

This page provides the University community with a comprehensive guide and planning tool with respect to payments made to non-U.S. individuals who are not considered University employees and to non-U.S. entities. The tool helps users who want to make such a payment answer the following questions:

Is this payment permissible? If not, what alternatives are available?

What documentation will I need to submit in order to process this payment?

What federal and state income tax withholding and reporting rules apply?

Departments should consult this information prior to the arrival of an international visitor to ensure that the individual is paid in the appropriate manner. Note that this site is updated regularly to reflect changes in U.S. Customs and Border Patrol (CBP), Internal Revenue Service (IRS), and CT Department of Revenue Services (DRS) rules.

IMPORTANT!
It is imperative that you use this site each time arrangements are made for payment to a non-U.S. payee (i.e., individual, corporation, governmental entity, tax-exempt organization, etc.) to ensure compliance with U.S. tax and immigration requirements, which are subject to change.